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Appendix A. Related IIA Standards and

Guidance

The following IIA resources were referenced directly or indirectly throughout this practice guide.
For more information about applying the International Standards for the Professional Practice of
Internal Auditing, please refer to The IIA’s Implementation Guides.

Code of Ethics
Principle 1: Integrity
Principle 2: Objectivity
Principle 3: Confidentiality
Principle 4: Competency

Standards
Standard 1200 – Proficiency and Due Professional Care
Standard 1210 – Proficiency
Standard 1220 – Due Professional Care

Standard 2050 – Coordination and Reliance
Standard 2110 – Governance
Standard 2120 – Risk Management
Standard 2130 – Control

Standard 2130 – Control
Standard 2220 – Engagement Scope
Guidance
TAG “IT Essentials for Internal Auditors,” 2020
GTAG “Assessing Cybersecurity Risk: The Three Lines Model,” 2020

GTAG “Auditing IT Projects,” 2009

GTAG “Auditing Identity and Access Management,” 2021

GTAG “IT Change Management,” 2020
GTAG “Information Technology Outsourcing, 2nd Edition,” 2012
GTAG “Fraud Prevention and Detection in an Automated World,” 2009

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